Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2002-07-01 (23 years)Status: ActiveBusiness sector: Gestion de fondsLocation: COSNAC (19360), Correze
LAZARUS 19 : revenue, balance sheet and financial ratios
LAZARUS 19 is a French company
founded 23 years ago,
specialized in the sector Gestion de fonds.
Based in COSNAC (19360),
this company of category PME
shows in 2022 a revenue of 1.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LAZARUS 19 generates positive net income of 108 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 21 k€ -> 108 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
108 339 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 8%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
7.825%
Financial autonomy (2024)
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Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy 20-30% : Average < 20% : Low
80.423%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2024
Debt ratio
34.843
35.039
23.668
17.561
86.422
33.772
30.822
7.825
Financial autonomy
62.951
53.742
49.266
49.141
41.771
62.933
61.037
80.423
Repayment capacity
4.155
6.883
3.204
3.678
None
None
-0.97
None
Cash flow / Revenue
0.99%
0.559%
0.749%
0.51%
None%
None%
-4.158%
None%
Sector positioning
Debt ratio
7.832024
2021
2022
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Good
In 2024, the debt ratio of LAZARUS 19 (7.83) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
80.42%2024
2021
2022
2024
Q1: 4.58%
Med: 48.35%
Q3: 87.3%
Good+13 pts over 3 years
In 2024, the financial autonomy of LAZARUS 19 (80.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
-0.97 years2022
2022
Q1: -0.05 years
Med: 0.0 years
Q3: 3.19 years
Excellent
In 2022, the repayment capacity of LAZARUS 19 (-0.97) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 720.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good 1-1.5 : Fair < 1 : Liquidity risk
720.467
Liquidity indicators evolution LAZARUS 19
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2024
Liquidity ratio
602.561
340.302
234.988
220.727
433.857
603.623
469.453
720.467
Interest coverage
3.376
12.453
3.573
5.326
None
None
-2.343
None
Sector positioning
Liquidity ratio
720.472024
2021
2022
2024
Q1: 100.61
Med: 470.31
Q3: 3112.94
Good
In 2024, the liquidity ratio of LAZARUS 19 (720.47) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
-2.34x2022
2022
Q1: -46.6x
Med: 0.0x
Q3: 0.0x
Average
In 2022, the interest coverage of LAZARUS 19 (-2.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
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Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released Positive = financing needed
0 €
Customer credit (2024)
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Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good 45-60j : Average > 60j : Long
0 j
Supplier credit (2024)
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Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow
0 j
Inventory turnover (2024)
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Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover
0 j
WCR and payment terms evolution LAZARUS 19
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2024
Operating WCR
382 835 €
340 024 €
448 812 €
549 900 €
0 €
0 €
189 056 €
0 €
Inventory turnover (days)
50
42
52
57
0
0
42
0
Customer payment term (days)
2
1
2
2
0
0
3
0
Supplier payment term (days)
8
19
25
32
0
0
7
0
Positioning of LAZARUS 19 in its sector
Comparison with sector Gestion de fonds
Valuation estimate
Based on 62 transactions of similar company sales
in 2024,
the value of LAZARUS 19 is estimated at
800 761 €
(range 227 356€ - 1 586 393€).
This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
62 tx
227k€800k€1586k€
800 761 €Range: 227 356€ - 1 586 393€
NAF 5 année 2024
Valuation method used
Net Income Multiple
108 339 €
×
7.4x
=800 761 €
Range: 227 357€ - 1 586 394€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 62 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
Net Income Multiple: Relevant for mature companies with stable results.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Similar companies (Gestion de fonds)
Compare LAZARUS 19 with other companies in the same sector:
Yes, LAZARUS 19 generated a net profit of 108 k€ in 2024.
Where is the headquarters of LAZARUS 19 ?
The headquarters of LAZARUS 19 is located in COSNAC (19360), in the department Correze.
Where to find the tax return of LAZARUS 19 ?
The tax return of LAZARUS 19 is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
In which sector does LAZARUS 19 operate?
LAZARUS 19 operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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